Tax compliance and the effect of the tax administration on tax compliance

Tax compliance means the observance of a taxpayer as to fulfill his obligations completely under no pressure or compulsion. Some problems may occur between a taxpayer and the tax administration as a result of the nature of taxation. It is impossible that tax administration can solve these problems on its own.It is an important behavior that a taxpayer pay the taxes full. For tax admistration, this behavior means a more efficient tax system and rising tax revenues more easily. On the other hand, to pay full tax will mean both psychological and spiritual satisfaction for taxpayers. To improve tax compliance and to produce policies accordingly, first of all, it is important to determine the conceptual limits of tax compliance. And after that it is necessary to investigate what factors affect tax compliance in a positive way. Paying tax is not a by-birth behavior but a behavior learned later in life and so there should be a learning process for paying tax between the government end citizens. It is necessary to assess all psychological, social and moral aspects of the subject when examining tax compliance. Improving tax paying, in the long term, depends on tax paying as being socially a moral behavior Key words: Tax compliance, non-compliance taxpayer, tax moral, tax admistration.